Fraud and Tax Evasion in Romania VAT
Journal Title: Revista Romana de Statistica - Year 2013, Vol 61, Issue 4
Abstract
Romania is presently in a period of transition in all aspects of social, economic and political. In this situation and undergo a permanent transformation law and taxation is an endless string of mysteries and dilemmas, sometimes difficult to solve, the effects of which are able to produce systematic distortions major economic, social or political. Any state can exist without a financial system that ensures operation of all central and local institutions and organizations. Given the importance of revenue collection of the principle of equality before the law, the legislature has established a system to prevent violations, and sanctioning those who fall into the trap evasion.
Authors and Affiliations
Raluca Andreea MIHALACHE
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